City of Cincinnati v. Hamilton County Board of Revision

The decision of the BTA is affirmed.

In its brief Grandin House argues only that the BTA’s decision does not set forth the basis for its determination, in conflict with Babcock & Wilcox Co. v. Stark Cty. Bd. of Revision (1992), 65 Ohio St.3d 290, 603 N.E.2d 981. We disagree.

*303The BTA did analyze the evidence and did set forth the reasons for its decision. The BTA reviewed Levine’s evidence and the testimony of the county auditor’s appraisers. The BTA found no explanation of how the board of revision had arrived at its valuation and no evidence to support it, but the BTA did focus on the question…